{"success":true,"data":{"_id":416039525,"filings":[{"Organization":{"value":null,"Person":["MIKE O'MEARA","BRAD COLLINS","JOSH FREDRICKSON","CHAD ANDERSON","LANCE WETZEL","RUSS EHLERS"],"Title":["TRUSTEE","TRUSTEE","President","Treasurer","Secretary","VICE PRESIDENT"],"Hours":[0.0,0.0,1.0,2.0,2.0,1.0],"Total Compensation":[0,0,0,200,200,0],"Direct compensation":[0,0,0,200,200,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2014,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073574021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1974,"state_legal_domicile":"MN","total_volunteers":25,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":5133,"Net unrelated business taxable income":4133,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":49995,"Contributions":{"value":31572,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":31572,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13290,"Investment income total":13290,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":5133,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":5133,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":42202,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":40605,"Benefits paid to members Total":40605},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1197,"Management services":0,"Legal":0,"Accounting":950,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":232,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":40605,"Management And General Expenses":1597,"Fundraising Expenses":0}},"Assets":{"value":469529,"Non-interest bearing cash":6000,"Savings and temp cash investments":249493,"Pledges and grants receivable":1000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":213036,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":954,"Sum of Total Liabilities":0,"Accounts payable, accrued":954,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":468575,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9621581915549026,"percentile":0.8629327012156316},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.15587558755875588,"percentile":0.7062218661542766},"Liabilities to Assets Ratio":{"score":0.0020318233804514736,"percentile":0.5560869782525691},"Operating Reserve Ratio":{"score":11.125752334012606,"percentile":0.9019497564699018},"Officer Compensation Ratio":{"score":0.009478223780863467,"percentile":0.9627715505431621},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.839165099185477,"percentile":0.9775841170566335}},"source_xml":"201502269349300745_public.xml"},{"Organization":{"value":null,"Person":["CHAD ANDERSON","LANCE WETZEL","BRANDON FREDRICKSON","BEN ROBINSON","RUSS EHLERS","BRAD COLLINS"],"Title":["Treasurer","Secretary","Trustee","TRUSTEE","VICE PRESIDENT","President"],"Hours":[2.0,2.0,0.0,0.0,1.0,1.0],"Total Compensation":[200,200,0,0,0,0],"Direct compensation":[200,200,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2021,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073574021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1974,"state_legal_domicile":"MN","total_volunteers":30,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":29829,"Net unrelated business taxable income":22439,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":123768,"Contributions":{"value":38034,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":38034,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":50859,"Investment income total":50859,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":34875,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":5046,"Net income from gaming":29829,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":100673,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":97236,"Benefits paid to members Total":97236},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3037,"Management services":0,"Legal":0,"Accounting":2800,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":222,"BOND":232,"MISC CORRECTION":-10},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":97236,"Management And General Expenses":3437,"Fundraising Expenses":0}},"Assets":{"value":647827,"Non-interest bearing cash":5000,"Savings and temp cash investments":335709,"Pledges and grants receivable":2000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":305118,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":65,"Sum of Total Liabilities":0,"Accounts payable, accrued":65,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":647762,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9658597637896954,"percentile":0.868265690831608},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.18659912093594466,"percentile":0.7424145740938015},"Liabilities to Assets Ratio":{"score":0.00010033542905744897,"percentile":0.5857205362541849},"Operating Reserve Ratio":{"score":6.434962701022121,"percentile":0.8423789053887438},"Officer Compensation Ratio":{"score":0.003973259960466063,"percentile":0.9851236626070122},"Program Expense Growth":{"score":0.18522905332564496,"percentile":0.7924813260657018},"Revenue Growth":{"score":0.12212879239676372,"percentile":0.8076882266365534},"Asset Growth":{"score":0.045417855279314856,"percentile":0.508917029056918},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.819925059098609,"percentile":0.9695291340683304}},"source_xml":"202222719349301302_public.xml"},{"Organization":{"value":null,"Person":["BRANDON FREDRICKSON","BEN ROBINSON","CHAD ANDERSON","LANCE WETZEL","RUSS EHLERS","BRAD COLLINS"],"Title":["Trustee","TRUSTEE","Treasurer","Secretary","VICE PRESIDENT","President"],"Hours":[0.0,0.0,2.0,2.0,1.0,1.0],"Total Compensation":[0,0,200,200,0,0],"Direct compensation":[0,0,200,200,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2017,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073574021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1974,"state_legal_domicile":"MN","total_volunteers":26,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":13695,"Net unrelated business taxable income":2328,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":81666,"Contributions":{"value":33385,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":33385,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":34586,"Investment income total":34586,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":13695,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":13695,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":35186,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":32989,"Benefits paid to members Total":32989},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1797,"Management services":0,"Legal":0,"Accounting":1550,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":232,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":32989,"Management And General Expenses":2197,"Fundraising Expenses":0}},"Assets":{"value":513948,"Non-interest bearing cash":34963,"Savings and temp cash investments":261373,"Pledges and grants receivable":1000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":216612,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":513948,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9375603933382596,"percentile":0.827512627584929},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5691475032449245,"percentile":0.9355474446157982},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":14.606604899676007,"percentile":0.9242373933943231},"Officer Compensation Ratio":{"score":0.011368157790030125,"percentile":0.9544845612823539},"Program Expense Growth":{"score":0.3313453967815457,"percentile":0.8782207555948967},"Revenue Growth":{"score":0.08523301193755739,"percentile":0.7272607395997202},"Asset Growth":{"score":0.021103586902260763,"percentile":0.408517430197764},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8633317981071513,"percentile":0.9852097329344572}},"source_xml":"201802439349300405_public.xml"},{"Organization":{"value":null,"Person":["CHAD ANDERSON","LANCE WETZEL","BRANDON FREDRICKSON","BEN ROBINSON","RUSS EHLERS","BRAD COLLINS"],"Title":["Treasurer","Secretary","Trustee","TRUSTEE","VICE PRESIDENT","President"],"Hours":[2.0,2.0,0.0,0.0,1.0,1.0],"Total Compensation":[200,200,0,0,0,0],"Direct compensation":[200,200,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2019,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073574021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1974,"state_legal_domicile":"MN","total_volunteers":26,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":-2643,"Net unrelated business taxable income":-2643,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":92366,"Contributions":{"value":32950,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":32950,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":62059,"Investment income total":62059,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-2643,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":-2643,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":35473,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":32486,"Benefits paid to members Total":32486},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":2587,"Management services":0,"Legal":0,"Accounting":1475,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1097,"TAXES":865,"BOND":232},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":32486,"Management And General Expenses":2987,"Fundraising Expenses":0}},"Assets":{"value":587863,"Non-interest bearing cash":7427,"Savings and temp cash investments":329050,"Pledges and grants receivable":1000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":250386,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":442,"Sum of Total Liabilities":0,"Accounts payable, accrued":442,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":587421,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9157951117751529,"percentile":0.7958693498102841},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.6159517571400732,"percentile":0.9451433444087131},"Liabilities to Assets Ratio":{"score":0.0007518758622332074,"percentile":0.5728875282064392},"Operating Reserve Ratio":{"score":16.57212527838074,"percentile":0.9333795987639288},"Officer Compensation Ratio":{"score":0.011276181884813802,"percentile":0.9548777146507503},"Program Expense Growth":{"score":0.06856399061350664,"percentile":0.5949138004166235},"Revenue Growth":{"score":0.0655214593772994,"percentile":0.6661588067363392},"Asset Growth":{"score":0.036601851161659635,"percentile":0.4734008686151585},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.799759951300222,"percentile":0.9587345609326325}},"source_xml":"202032339349300503_public.xml"},{"Organization":{"value":null,"Person":["CHAD ANDERSON","BOB PETRASEK","BRANDON FREDRICKSON","LANCE WETZEL","BEN ROBINSON","JOHN PAULSEN","BRAD COLLINS"],"Title":["Treasurer","Secretary","Trustee","Trustee","TRUSTEE","VICE PRESIDENT","President"],"Hours":[2.0,2.0,0.0,0.0,0.0,1.0,2.0],"Total Compensation":[200,200,0,0,0,0,0],"Direct compensation":[200,200,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2022,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073574021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1974,"state_legal_domicile":"MN","total_volunteers":30,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":-6523,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":-11952,"Contributions":{"value":43093,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":43093,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-52484,"Investment income total":-52484,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-2561,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":3962,"Net income from gaming":-6523,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":77277,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":73291,"Benefits paid to members Total":73291},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3586,"Management services":0,"Legal":0,"Accounting":3340,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":231,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":73291,"Management And General Expenses":3986,"Fundraising Expenses":0}},"Assets":{"value":560337,"Non-interest bearing cash":6751,"Savings and temp cash investments":330858,"Pledges and grants receivable":2000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":220728,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1804,"Sum of Total Liabilities":0,"Accounts payable, accrued":1804,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":558533,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9484193226962745,"percentile":0.8429956176036992},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":7.465612449799197,"percentile":0.9992214693482089},"Liabilities to Assets Ratio":{"score":0.0032194911276606755,"percentile":0.5439659933173067},"Operating Reserve Ratio":{"score":7.251019061298964,"percentile":0.8574425873827543},"Officer Compensation Ratio":{"score":0.005176184375687462,"percentile":0.9805078955452549},"Program Expense Growth":{"score":0.17431785611159548,"percentile":0.782232834419165},"Revenue Growth":{"score":0.027411821435988044,"percentile":0.501922392619401},"Asset Growth":{"score":0.03560410007517338,"percentile":0.46923946689873103},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8234452708619617,"percentile":0.9711592092045749}},"source_xml":"202343199349303214_public.xml"},{"Organization":{"value":null,"Person":["MIKE O'MEARA","BRAD COLLINS","JOSH FREDRICKSON","CHAD ANDERSON","LANCE WETZEL","RUSS EHLERS"],"Title":["TRUSTEE","TRUSTEE","President","Treasurer","Secretary","VICE PRESIDENT"],"Hours":[0.0,0.0,1.0,2.0,2.0,1.0],"Total Compensation":[0,0,0,200,200,0],"Direct compensation":[0,0,0,200,200,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2015,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073574021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1974,"state_legal_domicile":"MN","total_volunteers":25,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":-1012,"Net unrelated business taxable income":-1012,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":30117,"Contributions":{"value":31493,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":31493,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-364,"Investment income total":-364,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-1012,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":-1012,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1847,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1447,"Management services":0,"Legal":0,"Accounting":1200,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":232,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":1847,"Fundraising Expenses":0}},"Assets":{"value":496845,"Non-interest bearing cash":6000,"Savings and temp cash investments":348815,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":142030,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":496845,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.9386725105422187,"percentile":0.9877128705586813},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":269.00108283703304,"percentile":0.995094436245152},"Officer Compensation Ratio":{"score":0.2165674066053059,"percentile":0.2874053684726163},"Program Expense Growth":{"score":-0.007571488079194334,"percentile":0.2957568159753077},"Revenue Growth":{"score":-0.2863272017264412,"percentile":0.04973723707959823},"Asset Growth":{"score":0.036526688298732526,"percentile":0.47307256561644284},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6104944397920361,"percentile":0.6358936905433044}},"source_xml":"201602249349300530_public.xml"},{"Organization":{"value":null,"Person":["BOB PETRASEK","DEREK TRAXLER","BRANDON FREDRICKSON","BEN ROBINSON","JARED SCHLOESSER","JOHN PAULSEN"],"Title":["Secretary","Treasurer","Trustee","TRUSTEE","Vice President","President & CEO"],"Hours":[2.0,2.0,1.0,1.0,1.0,1.0],"Total Compensation":[200,200,0,0,0,0],"Direct compensation":[200,200,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2024,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073043966,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN PAULSEN","year_formation":1974,"state_legal_domicile":"MN","total_volunteers":30,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":13946,"Net unrelated business taxable income":12946,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":142348,"Contributions":{"value":53695,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":53695,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":69080,"Investment income total":69080,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":19573,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":5627,"Net income from gaming":13946,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":164897,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":160818,"Benefits paid to members Total":160818},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3679,"Management services":0,"Legal":0,"Accounting":2750,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":929,"IRS PENALTY/INTEREST":649,"BOND":280},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":160818,"Management And General Expenses":4079,"Fundraising Expenses":0}},"Assets":{"value":622843,"Non-interest bearing cash":5000,"Savings and temp cash investments":362468,"Pledges and grants receivable":4000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":9409,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":241966,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5306,"Sum of Total Liabilities":0,"Accounts payable, accrued":5306,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":617537,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9752633462100584,"percentile":0.8823763624499529},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.15840756456009217,"percentile":0.17533203211377799},"Liabilities to Assets Ratio":{"score":0.008519000775476324,"percentile":0.5063223801400448},"Operating Reserve Ratio":{"score":3.7771639265723453,"percentile":0.7582749811600403},"Officer Compensation Ratio":{"score":0.0024257566844757637,"percentile":0.9908050950722987},"Program Expense Growth":{"score":0.18488765917315367,"percentile":0.7922079758286411},"Revenue Growth":{"score":0.10319341459940574,"percentile":0.7710246032099324},"Asset Growth":{"score":0.0327321508764382,"percentile":0.4573933639057908},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7144113324967344,"percentile":0.8714756449655956}},"source_xml":"202533219349305928_public.xml"},{"Organization":{"value":null,"Person":["BOB PETRASEK","DEREK TRAXLER","BRANDON FREDRICKSON","BEN ROBINSON","JARED SCHLOESSER","JOHN PAULSEN"],"Title":["Secretary","Treasurer","Trustee","TRUSTEE","Vice President","President & CEO"],"Hours":[2.0,2.0,1.0,1.0,1.0,1.0],"Total Compensation":[200,200,0,0,0,0],"Direct compensation":[200,200,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2023,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073043966,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN PAULSEN","year_formation":1974,"state_legal_domicile":"MN","total_volunteers":30,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":29105,"Net unrelated business taxable income":26382,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":162252,"Contributions":{"value":47187,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":47187,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":56197,"Investment income total":56197,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":58868,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":29763,"Net income from gaming":29105,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":75199,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":70723,"Benefits paid to members Total":70723},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":4076,"Management services":0,"Legal":0,"Accounting":3775,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":69,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":232,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":70723,"Management And General Expenses":4476,"Fundraising Expenses":0}},"Assets":{"value":655682,"Non-interest bearing cash":11343,"Savings and temp cash investments":360705,"Pledges and grants receivable":2000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":9581,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":272053,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":10096,"Sum of Total Liabilities":0,"Accounts payable, accrued":10096,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":645586,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9404779318873921,"percentile":0.8316716747359687},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5365295959371841,"percentile":0.9279325181044042},"Liabilities to Assets Ratio":{"score":0.015397708035297598,"percentile":0.4742202978206685},"Operating Reserve Ratio":{"score":8.719291479939892,"percentile":0.8782418220226549},"Officer Compensation Ratio":{"score":0.005319219670474341,"percentile":0.979943317540452},"Program Expense Growth":{"score":0.15584245643583602,"percentile":0.7622152851625663},"Revenue Growth":{"score":0.08975692495557679,"percentile":0.7392657196506797},"Asset Growth":{"score":0.036108924634821515,"percentile":0.47134245647462014},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8246574712720246,"percentile":0.9717049673994972}},"source_xml":"202423199349303702_public.xml"},{"Organization":{"value":null,"Person":["MIKE O'MEARA","BRAD COLLINS","JOSH FREDRICKSON","CHAD ANDERSON","LANCE WETZEL","RUSS EHLERS"],"Title":["TRUSTEE","TRUSTEE","President","Treasurer","Secretary","VICE PRESIDENT"],"Hours":[0.0,0.0,1.0,2.0,2.0,1.0],"Total Compensation":[0,0,0,200,200,0],"Direct compensation":[0,0,0,200,200,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2013,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073574021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSH FREDRICKSON","year_formation":1974,"state_legal_domicile":"MN","total_volunteers":26,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":-3924,"Net unrelated business taxable income":-3924,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":56122,"Contributions":{"value":29820,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":29820,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":29008,"Investment income total":29008,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-2706,"Other total":1218,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":-3924,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3118,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":206,"Benefits paid to members Total":206},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":2512,"Management services":0,"Legal":0,"Accounting":1500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":997,"TAXES":754,"BOND":232,"PENALTY":11},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":206,"Management And General Expenses":2912,"Fundraising Expenses":0}},"Assets":{"value":462061,"Non-interest bearing cash":6000,"Savings and temp cash investments":253193,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":202868,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1279,"Sum of Total Liabilities":0,"Accounts payable, accrued":1279,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":460782,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.06606799230275817,"percentile":0.44553301700595327},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.9444424646306261,"percentile":0.9883081815623154},"Liabilities to Assets Ratio":{"score":0.0027680327922070896,"percentile":0.5483096210791616},"Operating Reserve Ratio":{"score":148.1914688903143,"percentile":0.9922233254160706},"Officer Compensation Ratio":{"score":0.12828736369467608,"percentile":0.4666061389555405},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7157017652571832,"percentile":0.8734054971389191}},"source_xml":"201432109349301303_public.xml"},{"Organization":{"value":null,"Person":["BRANDON FREDRICKSON","BEN ROBINSON","CHAD ANDERSON","LANCE WETZEL","RUSS EHLERS","BRAD COLLINS"],"Title":["Trustee","TRUSTEE","Treasurer","Secretary","VICE PRESIDENT","President"],"Hours":[0.0,0.0,2.0,2.0,1.0,1.0],"Total Compensation":[0,0,200,200,0,0],"Direct compensation":[0,0,200,200,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2018,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073574021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1974,"state_legal_domicile":"MN","total_volunteers":26,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":5117,"Net unrelated business taxable income":4117,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":18652,"Contributions":{"value":32380,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":32380,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-19116,"Investment income total":-19116,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":5388,"Other total":271,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":5117,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2072,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1672,"Management services":0,"Legal":0,"Accounting":1425,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":232,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":2072,"Fundraising Expenses":0}},"Assets":{"value":530557,"Non-interest bearing cash":4806,"Savings and temp cash investments":332072,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":193679,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":29,"Sum of Total Liabilities":0,"Accounts payable, accrued":29,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":530528,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.8889127171348917,"percentile":0.9825189298097552},"Liabilities to Assets Ratio":{"score":5.465953705256928e-05,"percentile":0.5870716595136611},"Operating Reserve Ratio":{"score":256.06032818532816,"percentile":0.9949081080840756},"Officer Compensation Ratio":{"score":0.19305019305019305,"percentile":0.3259251191791934},"Program Expense Growth":{"score":0.055779700650202754,"percentile":0.5525453705695197},"Revenue Growth":{"score":-0.048361600829352216,"percentile":0.2233351839144466},"Asset Growth":{"score":0.026023210773082218,"percentile":0.42929780446318255},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.630471575754768,"percentile":0.6913774404880586}},"source_xml":"201932669349301058_public.xml"},{"Organization":{"value":null,"Person":["CHAD ANDERSON","LANCE WETZEL","BRANDON FREDRICKSON","BEN ROBINSON","RUSS EHLERS","BRAD COLLINS"],"Title":["Treasurer","Secretary","Trustee","TRUSTEE","VICE PRESIDENT","President"],"Hours":[2.0,2.0,0.0,0.0,1.0,1.0],"Total Compensation":[200,200,0,0,0,0],"Direct compensation":[200,200,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2020,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073574021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1974,"state_legal_domicile":"MN","total_volunteers":31,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":-3747,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":84028,"Contributions":{"value":36590,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":36590,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":51185,"Investment income total":51185,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-3747,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":-3747,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":46782,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":44584,"Benefits paid to members Total":44584},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1798,"Management services":0,"Legal":0,"Accounting":1550,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":233,"BOND":232,"MISC ROUNDING":1},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":44584,"Management And General Expenses":2198,"Fundraising Expenses":0}},"Assets":{"value":624667,"Non-interest bearing cash":0,"Savings and temp cash investments":326339,"Pledges and grants receivable":1000,"Accounts receivable":264,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":297064,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":624667,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9530161173100765,"percentile":0.8498102841307308},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.44325700956823916,"percentile":0.9008897871656165},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":13.352721132059338,"percentile":0.9173127356510643},"Officer Compensation Ratio":{"score":0.008550297122825018,"percentile":0.9667460624835474},"Program Expense Growth":{"score":0.09961236816010097,"percentile":0.6743284710124499},"Revenue Growth":{"score":0.08576490897932772,"percentile":0.7287095682322695},"Asset Growth":{"score":0.043056792679349046,"percentile":0.49957875725399636},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8465788557482523,"percentile":0.9802141155987452}},"source_xml":"202142399349300109_public.xml"},{"Organization":{"value":null,"Person":["MIKE O'MEARA","BRAD COLLINS","JOSH FREDRICKSON","CHAD ANDERSON","LANCE WETZEL","RUSS EHLERS"],"Title":["TRUSTEE","TRUSTEE","President","Treasurer","Secretary","VICE PRESIDENT"],"Hours":[0.0,0.0,1.0,2.0,2.0,1.0],"Total Compensation":[0,0,0,200,200,0],"Direct compensation":[0,0,0,200,200,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2016,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073574021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1974,"state_legal_domicile":"MN","total_volunteers":25,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":-14488,"Net unrelated business taxable income":-14488,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":43460,"Contributions":{"value":35217,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":35217,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":22731,"Investment income total":22731,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-14488,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":-14488,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":72837,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":70990,"Benefits paid to members Total":70990},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1447,"Management services":0,"Legal":0,"Accounting":1200,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":232,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":70990,"Management And General Expenses":1847,"Fundraising Expenses":0}},"Assets":{"value":467468,"Non-interest bearing cash":3000,"Savings and temp cash investments":275674,"Pledges and grants receivable":3000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":185794,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":467468,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9746420088691187,"percentile":0.881443089267157},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.6759549010584446,"percentile":0.057642042611713545},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":6.418001839724316,"percentile":0.842034946028492},"Officer Compensation Ratio":{"score":0.005491714375935308,"percentile":0.9792766661766494},"Program Expense Growth":{"score":0.6144739313601847,"percentile":0.9519734773149294},"Revenue Growth":{"score":-0.12880563624828875,"percentile":0.11680722404154037},"Asset Growth":{"score":0.00918549102986809,"percentile":0.35824249395891644},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6799446115646781,"percentile":0.8109742793702003}},"source_xml":"201711919349300306_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["BOB PETRASEK","DEREK TRAXLER","BRANDON FREDRICKSON","BEN ROBINSON","JARED SCHLOESSER","JOHN PAULSEN"],"Title":["Secretary","Treasurer","Trustee","TRUSTEE","Vice President","President & CEO"],"Hours":[2.0,2.0,1.0,1.0,1.0,1.0],"Total Compensation":[200,200,0,0,0,0],"Direct compensation":[200,200,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide retirement benefits to fire fighters upon their retirement from the department.","year":2024,"name":"LE CENTER FIREMENS RELIEF ASSOCIATION","phone":5073043966,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN PAULSEN","year_formation":1974,"state_legal_domicile":"MN","total_volunteers":30,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 45, LE CENTER, MN, 56057, USA","city":"LE CENTER","state":"MN","country":"USA","zip_code":56057},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":13946,"Net unrelated business taxable income":12946,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":142348,"Contributions":{"value":53695,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":53695,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":69080,"Investment income total":69080,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":19573,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":5627,"Net income from gaming":13946,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":164897,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":160818,"Benefits paid to members Total":160818},"Salaries":{"value":400,"Current officers":400,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3679,"Management services":0,"Legal":0,"Accounting":2750,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":929,"IRS PENALTY/INTEREST":649,"BOND":280},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":160818,"Management And General Expenses":4079,"Fundraising Expenses":0}},"Assets":{"value":622843,"Non-interest bearing cash":5000,"Savings and temp cash investments":362468,"Pledges and grants receivable":4000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":9409,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":241966,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5306,"Sum of Total Liabilities":0,"Accounts payable, accrued":5306,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":617537,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9752633462100584,"percentile":0.8823763624499529},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.15840756456009217,"percentile":0.17533203211377799},"Liabilities to Assets Ratio":{"score":0.008519000775476324,"percentile":0.5063223801400448},"Operating Reserve Ratio":{"score":3.7771639265723453,"percentile":0.7582749811600403},"Officer Compensation Ratio":{"score":0.0024257566844757637,"percentile":0.9908050950722987},"Program Expense Growth":{"score":0.18488765917315367,"percentile":0.7922079758286411},"Revenue Growth":{"score":0.10319341459940574,"percentile":0.7710246032099324},"Asset Growth":{"score":0.0327321508764382,"percentile":0.4573933639057908},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7144113324967344,"percentile":0.8714756449655956}},"source_xml":"202533219349305928_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}